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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003728672
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
Persistent link: https://www.econbiz.de/10008668313
revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference …
Persistent link: https://www.econbiz.de/10009579606
Persistent link: https://www.econbiz.de/10010519763
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which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10011443408
The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...
Persistent link: https://www.econbiz.de/10010509614